Commissioner Of Income Tax v. Shri Satish Kumar Arora

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.667 of 2009 Date of decision: 20.9.2010 Commissioner of Income Tax. -----Appellant. Vs. Shri Satish Kumar Arora. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Ms. Urvashi Dhugga, Standing Counselfor the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order dated 1.4.2009 of the Income Tax AppellateTribunal, Delhi in I.T.A. No.3579(Del)/2008 for the assessmentyear 2004-05 proposing to raise following substantial question oflaw:- “Whether, on the facts and in the circumstances of thecase, the Ld. ITAT is justified in upholding the order of theCIT(A) deleting the penalty u/s 271(1)(c) of the IncomeTax Act, 1961 on the grounds no basis was left for thelevy of penalty as the addition had been deleted bythe Tribunal in spite of the fact that appeal of therevenue on quantum against the order of the Ld. ITATis pending with the Hon’ble High Court?” By order passed today in I.T.A. No.633 of 2009CITv.Shri Satish Kumar, quantum appeal of the revenue has beendismissed. Appeal against setting aside of penalty does notsurvive. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 20, 2010ashwani ( AJAY KUMAR MITTAL ) JUDGE